Akademik Veri Yönetim Sistemi
ULUSLARARASI MALİYE VE VERGİ KONGRESİ - II, Konya, Türkiye, 8 - 10 Kasım 2024, ss.328-332
Tax compliance costs are the direct and indirect costs that individuals face during the process of complying with tax regulations. Green taxes, on the other hand, are taxes collected on issues such as energy, transportation, and pollution, aimed at promoting environmentally friendly behaviors. These taxes are supported by national environmental policies that internalize negative externalities. Since the priority national environmental policies of each country will differ, the issues that form the basis of these taxes will also vary. In Turkey, the application of green taxes is limited, with the primary example being the environmental cleaning tax. However, in alignment with the European Union's goals of reducing greenhouse gas emissions by 55% by 2030 and achieving carbon neutrality by 2050, Turkey will need to revise its legislation and practices regarding green taxes to comply with this process. In this context, both the government, in terms of tax management policies, and individuals, in terms of the costs of paying these taxes, will face challenges with the implementation of both existing and new green tax practices. On the other hand, the transition to new green tax applications will naturally bring about positive externalities in areas such as the economy, society, and health. After addressing the theoretical scope of green taxes, this study will evaluate the costs that will be reflected on the government, individuals, and consumers, as well as the societal benefits that will arise, and will offer solution proposals. Keywords: Tax compliance cost, green taxes, tax stakeholders, fiscal law.